%=60.
Step-by-step explanation:
First, lets call the percent we are looking for "p".
"Percent" or "%" means "out of 100" or "per 100", Therefore p% can be written as p/100.
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When dealing with percents the word "of" means "times" or "to multiply".
Putting this altogether we can write this equation and solve for n while keeping the equation balanced as shown in the photo attached.
Hope this helps :))